Planning and financial requirements
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Small and Medium Enterprises (MGT 256)
Unit 6: Financial Management
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of planning and financial requirements.
- Apply the relevant concepts to a defined organizational or venture situation using evidence and stated assumptions.
Curriculum Scope
- Financial Planning
- Estimation of Financial Requirements
- The Relation between SMEs and Finance
Detailed Microsyllabus
Financial planning
- Link operating plans with financing and cash-flow needs.
- Prepare sales, cost and cash assumptions.
- Distinguish profit forecasts from cash availability.
Requirements estimation
- Estimate startup assets, working capital and operating needs.
- Account for timing and funding gaps.
- Develop illustrative forecasts from stated inputs.
SME-finance relationship
- Assess how enterprise scale and information affect finance access.
- Compare funding requirements across growth stages.
- Review sensitivity and affordability.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 118–120.
Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.